(a) The initial date in reckoning the period for requesting any national tax examination, if the decision is notified after the period for decision expires;

B. Whether the Administrative Appeals Act applies to the appeal procedure against the tax imposition disposition (negative)

(a) The period for a request for a national tax trial shall be calculated from the date the period for decision on the request for review is deemed to have been dismissed after the lapse of the period for decision on the request for review, and even if a claimant made a request for a trial in accordance with the contents of the additional note, it cannot be deemed that the request for a trial is legitimate, because it is stated that the request for a

B. Since Article 56(1) of the Framework Act on National Taxes excludes the application of the provisions of the Administrative Appeals Act to procedures for objection to the disposition of imposition of tax pursuant to Article 56(1), Article 18(5) of the same Act is not applicable, it does not violate the good faith principle or the good faith doctrine

(a) Articles 65(2) and 68 of the Framework Act on National Taxes; (b) Article 56(1) of the Framework Act on National Taxes Article 18(5) of the Administrative Appeals Act;

A. Supreme Court Decision 81Nu301 delivered on June 22, 1982, 82Nu82Nu7 delivered on December 28, 1982, and 83Nu55 delivered on April 26, 1983, and 87Nu754 delivered on November 24, 1987, and 87Nu449 delivered on January 31, 1989

[Judgment of the court below]

Director of the District Office

Seoul High Court Decision 87Gu1161 delivered on March 9, 1988

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

1. According to Articles 55, 62, 69, and 56(2) of the Framework Act on National Taxes, where a request for review is made to the Commissioner of the National Tax Service against a disposition imposing national taxes, an administrative litigation shall not be instituted without a legitimate request for review against the Director of the National Tax Tribunal, notwithstanding the provisions of Articles 18(2) and (3) and 20 of the Administrative Litigation Act. Meanwhile, according to Articles 68, 65(2) and (5) of the same Act, a request for review shall be made within 60 days after the decision on the request for review is notified, and a decision on the request for review of a disposition imposing national taxes shall be made within 60 days after the above decision period expires, and if the decision on the request for review is not notified within the above period, the request for review shall be deemed dismissed, and the period for review shall be counted from the date on which the request for review was rejected, even if the decision on the request for review was made after the above period for review, and it shall be dismissed within 280 days after the decision.

2. On December 11, 1986, the decision of the court below that the plaintiff filed a request for review as to the taxation disposition of this case on December 11, 1986 and dismissed it from the Commissioner of the National Tax Service on January 9, 1987, but served a written decision only on February 20 of the same year and confirmed the fact that the plaintiff filed a request for review with the Director of the National Tax Tribunal on April 17 of the same year, and although the plaintiff should have received the request for review within 60 days from February 10 of the same year, which is regarded as dismissed upon the expiration of the period for decision-making, the request for review of this case is unlawful, and therefore, the lawsuit of this case shall be dismissed as an illegal lawsuit without a legitimate request for review. It is just and there is no error of law of incomplete deliberation or misapprehension of legal principles, such as the theory of lawsuit. The decision of the court below cannot be adopted since it is merely an attack on the ground of a different opinion from the judgment below.

3. In addition, since Article 56 (1) of the Framework Act on National Taxes excludes the application of the provisions of the Administrative Appeals Act to the procedures for objection to the imposition of taxes, there is no error of law contrary to the good faith principle or the good faith principle, such as the theory that the court below did not apply the provisions of Article 18 (5) of the Administrative Appeals Act.

4. Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Young-ju (Presiding Justice)